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table [ [ , Units, table [ [ table [ [ Direct ] , [ Materials ] ] ] , [ Percent

$\$ table $[[,$ Units, $\$ table $[[\$ table $[[$ Direct $], [$ Materials $]]], [$ Percent $], [$ Complete $]], \$ table $[[$ Conversion $], [$ Percent $], [$ Complete $]]], [\$ table $[[$ Beginning work in process inventory $], [$ Units started this $]], 32, 000, 65 %, 35 %$

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table [ [ , Units, table [ [ table [ [ Direct ] , [ Materials ] ] ] , [ Percent

\table[[,Units,\table[[\table[[Direct],[Materials]]],[Percent],[Complete]],\table[[Conversion],[Percent],[Complete]]],[\table[[Beginning work in process inventory],[Units started this]],32,000,65%,35%

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$\$ table $[[,$ Units, $\$ table $[[\$ table $[[$ Direct $], [$ Materials $]]], [$ Percent $], [$ Complete $]], \$ table $[[$ Conversion $], [$ Percent $], [$ Complete $]]], [\$ table $[[$ Beginning work in process inventory $], [$ Units started this $]], 32, 000, 65 %, 35 %$